Cement default values
Published 16 October 2026
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This publication is available at https://www.gov.uk/government/publications/check-the-default-values-for-the-carbon-border-adjustment-mechanism-cbam/cement-default-values
Use this guidance to find the default values to use for the cement sector. The values apply to each Carbon Border Adjustment Mechanism (CBAM) good, regardless of origin.
If you submit a CBAM return that uses default values, you cannot amend it later with actual emissions data.
The default values are sorted by combined nomenclature (CN) code. To find out the CN code for a good, you can use the Trade Tariff tool.
Using default values and actual emissions
You can use default values to determine emissions in your CBAM goods, including any CBAM goods used to make a final CBAM good (precursors).
You can use default values for precursor goods when using actual emissions data for relevant processes associated with turning the precursor goods into final CBAM goods.
You cannot use actual emissions data for precursor CBAM goods and default values for the final CBAM good.
Cement default values
The following values replicate those of the Force of Law notice. You must use them if you’re not reporting actual verified emissions.
| Combined Nomenclature (CN) code | Combined Nomenclature (CN) description | Default value (tonnes of carbon dioxide equivalent (tCO2e) per tonne of product) |
|---|---|---|
| 25070080 | Kaolinic clays (other than kaolin) | 0.240 tCO2e per tonne |
| 25231000 | Cement clinkers | 1.433 tCO2e per tonne |
| 25232100 | White Portland cement, whether or not artificially coloured | 1.425 tCO2e per tonne |
| 25232900 | Portland cement (excluding white, whether or not artificially coloured) | 1.375 tCO2e per tonne |
| 25233000 | Aluminous cement | 2.075 tCO2e per tonne |
| 25239000 | Cement, whether or not coloured (excluding Portland cement and aluminous cement) | 1.441 tCO2e per tonne |
If you want to find out how CBAM default values are worked out, visit the Carbon Border Adjustment Mechanism: force of law notices and reference document.